NOW is the time to add 457 plans to your business services. More than 400,000 public sector employees participate in this type of well-planned retirement. SunGard can help you expand your business, by expanding your product line.

NOW is the time to add 457 plans to your business services. More than 400,000 public
sector employees participate in this type of well-planned retirement. SunGard can
help you expand your business, by expanding your product line.

Alternatively, you may purchase the new 457(b) language module which will allow you to
produce Adoption Agreements, Basic Plan Documents and all supporting forms for
prototype-formatted 457(b) plans. The supporting forms package includes a summary
document that captures the provisions of the plan in a format similar to an SPD. This
product will be available for both the on-demand “pay per plan” service or as part of a
subscriber license that allows you to produce an unlimited number of plans for a monthly
fee. In addition, we will provide 457(b) plan document services through the Service Bureau.
For more information, please contact our sales representative at 1-800-326-7235, option 5.

If you’re a tax-exempt organization, you should consider establishing a 457(b) plan
for your management and highly compensated employees! In addition, highly compensated
employees of eligible organizations - either governmental or tax-exempt - now can
defer under both a 457(b) plan and a 401(k) or 403(b) plan (doubling the amount
of deferrals).

The updated 457 Plan Service includes the following EGTRRA and PPA changes:

expanded rollover options

catch-up contributions

elimination of the offset for 401(k) and 403(b) elective deferrals

severance from employment provision

non-spouse beneficiary rollovers

eligible automatic contribution arrangement (EACA) provisions

Roth deferral and In-Plan Roth Rollover provisions

We make it EASY for you.

Who can use a 457?Special Note: The 457 Plan Service no longer contains a
457(f)
(ineligible 457 plan) option. For taxable years beginning on or after January 1,
2005,
457(f)
plans are subject to the new Code §409A requirements for nonqualified deferred compensation
arrangements. Accordingly, the
457(f)
option is available in our Nonqualified Deferred
Compensation document.

Any agency or instrumentality of a state (e.g. city, county, housing authorities)

Political subdivision of a state

Any other tax-exempt entity (other than a state)

An important and flexible plan design tool for practitioners, 457 plans provide
practitioners with a valuable alternative for certain clients who are looking to
provide employees with a flexible method of saving for retirement on a pre-tax basis.
This type of plan is appealing because it can be established without many of the
constraints of qualified plans. Plan design and coverage can be flexible. However,
as always, the statutory rules and 457 regulations should be reviewed to make certain
plan documents and administrative implementation of these plans adhere to the announced
positions of the IRS and DOL.

An untapped market.
Waiting for the right administrator
Help them supplement their retirement plan.

Our 457 Plan Service includes:

All plan documents on CD in Microsoft® Word, plus printed versions

General Instructions for 457 Plan and Completion of Adoption Agreements

No Annual Maintenance Fees
Prices listed on the Order Form reflect one time charges. There is no annual upkeep
charge for the Eligible 457 Plan Service nor is there a per-customer charge. If
due to law changes, regulations or other official pronouncements, amendments or
supplements of the 457 plan are necessary, we will provide these with a cost reflecting
the scope of the amendment or supplement.

Technical Assistance
For a period of six months after an initial subscription to the Eligible 457 Plan
Service, our consultants will, without charge, respond to telephone or written inquiries
regarding the use of the 457 plan and its operation. We will also provide other
technical assistance on a consulting fee basis.